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What is the difference between "True and Fair" view and "True and correct" view ?

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تم إضافة السؤال من قبل Jijumon James , SENIOR ACCOUNTANT , BADR AL SAMAA HOSPITAL
تاريخ النشر: 2015/01/10
François  Mbelen à Fidiek
من قبل François Mbelen à Fidiek , Sports and leisure supervisor , The Aviation Club dubai

"True and Fair" stands for what has been established by the rules, law and made to be the benchmarks meanwhile "true and correct" stands for what can be made out of common sense or company internal practices

Naveen Naveen
من قبل Naveen Naveen , Assistant Manager , Baker Tilly DGP & Co.

 Application of the principal qualitative characteristics such as prudence, substance over form, materiality etc. and of appropriate accounting standards normally results in financial statements that convey what is generally understood as a true and fair view of such information.

BENALLAL BRAHIM
من قبل BENALLAL BRAHIM , محاسب , تربية الدواجن-تعاونية فلاحية-شركة التأمين-بنك التنمية المحلية

the two are identical

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